Alabama § 45-51A-50 Ad Valorem Taxation for Public School Purposes

Alabama Statutes

§ 45-51A-50 — Ad Valorem Taxation for Public School Purposes

Alabama § 45-51A-50

Title 45Local Laws

Ch. 51AMontgomery County Municipalities

Art. 5Pike Road

This text of Alabama § 45-51A-50 (Ad Valorem Taxation for Public School Purposes) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-51A-50 (2026).

Text

(a)In addition to all other ad valorem taxes now existing or otherwise authorized by law in the Town of Pike Road, and in accordance with the pertinent provisions of subsection (f) of Section 217 of the Official Recompilation of the Constitution of Alabama 1901, as amended, the governing body of the Town of Pike Road, Alabama, in Montgomery County, may levy and provide for the collection of up to an additional 25 mills ad valorem taxes on taxable property situated in the town.

(b)The increase in the rate at which the ad valorem tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the Town of Pike Road who vote on the proposed increase at a special election called and held for such purpose as provided for i

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(a) In addition to all other ad valorem taxes now existing or otherwise authorized by law in the Town of Pike Road, and in accordance with the pertinent provisions of subsection (f) of Section 217 of the Official Recompilation of the Constitution of Alabama 1901, as amended, the governing body of the Town of Pike Road, Alabama, in Montgomery County, may levy and provide for the collection of up to an additional 25 mills ad valorem taxes on taxable property situated in the town.
(b) The increase in the rate at which the ad valorem tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the Town of Pike Road who vote on the proposed increase at a special election called and held for such purpose as provided for in Section 217 of the Official Recompilation of the Alabama Constitution of 1901, as amended.
(c) The additional revenue from the additional ad valorem tax increase shall be paid to the municipal general fund and be allocated and expended for public school purposes within the Town of Pike Road.
(d) All ad valorem taxes in the Town of Pike Road shall be levied, collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as state ad valorem taxes. The officials collecting or assessing such taxes shall be entitled to the same fee and compensation as are provided for collecting and assessing ad valorem taxes, generally, in Montgomery County.